房地产税税基批量评估分析——基于某市存量房交易的经验数据

Mass Appraisal Analysis of Real Estate Tax Base——Based on Empirical Data of Housing Stock Transactions

税基批量评估是房地产税制改革的关键环节。利用某市存量房交易计税评估工作取得的经验数据进行实证分析,发现税基批量评估存在信息质量不高、纳税人申报均价和评估均价均未能及时、充分反映市场价值等问题。为此,基于房地产税改革视野,税基批量评估应当准确定位房地产税的功能、搞好税基批量评估数据库建设、提高评估结果公信力、解决纳税人"逆向选择"难题和妥善处理评估异议。

Tax base mass appraisal is a key to real estate tax reform. An empirical analysis is conducted based on the data of a city＇s housing stock transaction taxation evaluation and such problems in tax base mass appraisal are found as poor quality information,the average declaration and evaluation price failing to reflect market value timely and fully,etc. From the perspective of real estate tax reform,tax base mass appraisal should position accurately the function of the real estate tax,build well the tax base mass appraisal database,improve the credibility of appraisal results,solve the taxpayers＇ ＂adverse selection＂problem,and handle properly the dissents concerning appraisal.